Law on the introduction of cash registers. Law "On the use of cash registers

Good afternoon, dear readers! Today we are talking about the most serious change that has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full swing, and there are more and more questions!

In short: The Law on CCP No. 54-FZ dated May 22, 2003 has changed a lot (changes were made by Law No. 290-FZ dated July 3, 2016):

Ordinary cash registers should be replaced by online cash registers;
Data on all punched checks will be transferred to the Federal Tax Service;
Individual entrepreneurs on UTII and a patent will lose the right to work without a CCP;
Old penalties have been changed and new ones have been added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who could previously work without a cash register is drastically reduced. The right to be exempt from cash registers will lose:

UTII payers - individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail and have employees;
Individual entrepreneurs who have, retail and provide services in the field of catering. There are employees in the staff of the IP;

These two groups could not set up a cash desk, but issue a document confirming payment to the buyer (upon request). Now they can't do that! From July 1, 2018, everyone who pays UTII and a patent is also switching to new cash desks on a common basis!

Those who sell lottery tickets, postage stamps, etc.;
Those who trade using vending machines(vending machines) and has employees;

These two groups are also moving to general rules application of cash registers from 07/01/2018: the first will have to install cash desks at the point of sale, the second - to equip cash registers with cash registers.

And also everyone who now uses the old-style checkouts (on and) will have to switch to online checkouts.

Switching to Online Cashiers from July 1, 2019

The next stage of the transition to online cash registers is July 01, 2019. From this date, they will be required to work according to the new rules:

IP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
Individual entrepreneurs on UTII working in the field of trade and catering, without employees.
Individual entrepreneurs on the PSN, conducting activities in trade and catering, without the involvement of employees.
Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash desks will need to be used from 07/01/2018.
LLCs and individual entrepreneurs located on the OSNO or USN, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and public catering.
Individual entrepreneurs using vending machines for sales. The state does not have employees.

Who can work without online cash desks

Organizations and individual entrepreneurs engaged in certain types of activities (for example, shoe repair, key making, etc.);
Organizations and individual entrepreneurs engaged in the sale of magazines / newspapers in kiosks, ice cream, draft drinks, trade at fairs or retail markets, trade in milk and kvass from tankers, sale of seasonal vegetables / fruits (including gourds);
Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not set up a cash register, but must issue a payment document to the client;
Pharmacy organizations in feldsher posts in rural areas*
Entrepreneurs providing porter services.
Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and the disabled.
Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash desks for those who provide services to the population

At the moment, companies and individual entrepreneurs engaged in services to the public have the right to do without a cash register, but they must then issue a BSO. From 07/01/2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO formed on a special device - “ automated system for BSO. In theory, this system will become a kind of CCP, respectively, BSO will become a kind of cash receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSOs both when providing services and when performing work in relation to the population.

Important! Exemption from the use of CCP for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in feldsher stations in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but offline. That is, the cash register must be installed and used, but the data does not need to be transmitted electronically.

Important! Consider the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On the Regulation of the Circulation of Alcoholic Products” was amended by Law No. 261-FZ, the changes came into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sales of alcoholic products and retail sales of alcoholic products in the provision of public catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic products (including beer), regardless of the applicable taxation regime, must trade using a cash register from March 31, 2017 - from the date these changes come into force . This norm is special, therefore it has priority over the norm of the law “On the Application of CCP”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, IP and LLC on UTII and a patent, carrying out retail sale alcohol products, will not receive a deferment until 07/01/2018, but must switch to new cash desks earlier - from 03/31/2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether a CCP is needed for an online store in the law. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

CCP for online commerce is needed both in the case of cash settlements and in settlements through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood as calculations that exclude personal interaction between the two parties to the purchase process.

If you accept payments in your online store only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a receipt printer.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

If you have an agreement to accept payment from a client's card directly with the bank, you must punch / generate a check;

If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate one), you must punch / generate a check;

If you have an agreement for accepting payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and it must issue a check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You must first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out a check, if not, then you are obliged to knock out / generate a check!

Banks, according to Law No. 103-FZ, are not paying agents, therefore, you also draw / form a check under an agreement with a bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers must have a case with a serial number, as well as a 2D barcode printing function and a built-in clock.

There will be no fiscal memory and ECLZ in the new cash registers, instead of them there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a secure form.

In order for a cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the CTO. Here it is impossible not to note the “bonus”: to register a cash desk, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register old format cash desks until 01/31/2017. From February 1, 2017, the Federal Tax Service registers only new online cash desks. Previously registered cash registers, the service life of which has not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCT. Some models of old devices can be upgraded and turned into online cash registers.

How data will be transferred to the tax

Data transfer will take place with the help of the fiscal data operator (or CRF for short), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator's server, the operator checks it, sends a confirmation of receipt, and then forwards the data to the tax office.

The operator also fixes all data so that it cannot be corrected. All information will be stored in a database and kept for at least five years.

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in checks and BSO with the introduction of online cash registers

There are quite a few changes here:

The list of required details has been expanded: the address of the store (website address, if it is an online store), the VAT rate, the taxation system for the operation, the fiscal accumulator number, and others have been added;
Two new concepts "correction cash receipt" and "correction SRF" have been introduced: they will be formed when a previously performed settlement transaction is corrected. But you can make such a correction only for the current shift, you won’t be able to correct the data for yesterday or the day before yesterday!
The receipt and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending the electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client will be able to receive his check on a special information resource.

How will fines change?

The fines have changed, the new rules have been in use since July 2016:

The penalty for non-use of cash registers is calculated from the amount that did not pass through the cash desk: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; IP - 25-50% of the amount, but not less than 10 thousand rubles. That is, the larger the amount that did not pass through the cash register, the greater the fine;
Repeated violation of this kind (during the year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may be disqualified for a period of one to two years;
For the use after 02/01/2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. A fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
Failure to submit documents and data at the request of the tax authority or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
For non-issuance of a check (BSO) on paper or for their failure to send electronically, a warning or a fine threatens. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers in specialized cash equipment stores in your city.

You can go to your center Maintenance apply - to those who now have an old cash register.

The cash register must have a factory number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that from January 1, 2018, amendments to the Tax Code introduced by Federal Law No. 349-FZ of November 27, 2017 came into force. They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can use tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 With this deduction, you can reduce the tax payable to the budget.

So far, these are the highlights of online cash registers since 2018. Despite the fact that they have been applied since 07/01/2017, there are still quite a lot of questions.

An online cash register is a device that issues a cash receipt and transmits information about the sale to tax office through the Internet. Since the middle of last year, most retailers have switched to such equipment. In 2018, further changes were made to the law on the application of CCP.

CCP and tax regimes

The new procedure for applying cash registers online in 2018 for different categories of taxpayers accepting cash and card payments depends on the tax regime of the seller.

Until 2017, many entrepreneurs and organizations could work without cash registers. When paying for services to the population, instead of a check, they issued (strict reporting form). In addition, all traders on and PSN were entitled to accept payment for goods without any documents. Only in the case of the buyer's request, he was issued a sales receipt.

The reason for such concessions is that the PSN and UTII for taxation take into account:

potential annual income for SPE;
income that is imputed (i.e. assumed) for payers of a single tax on imputed income (UTII).

But on simplified system taxation, as well as on OSNO and UAT, indicators of actually received income are used to calculate the tax base. More was not required from old-style cash registers; information on sales volumes was recorded in the ECLZ (electronic secure control tape).

The use of cash registers for processing cash payments for UTII in 2018, as well as for individual entrepreneurs on a patent, depends on whether they have employees. If there are employees in the field of trade or catering, then new cash desks for these modes are needed from July 1, 2018. Moreover, real income on UTII and PSN will still not be taken into account when calculating taxes. New cash desks for these special regimes are being introduced in order to ensure the rights of consumers.

Although the new cash registers are now used by more businessmen, there are still situations when cash registers can not be used for cash payments. This limited list is provided in Article 2 of the Law of May 22, 2003 No. 54-FZ on the use of cash registers. Among them:

sale of newspapers, magazines and related products in specialized kiosks;
sale of tickets in the salon of public transport;
trade from tanks with kvass, milk, vegetable oil, live fish, kerosene;
sale of seasonal vegetables, fruits, gourds;
peddling trade in some goods;
sale of medicines in rural pharmacies, etc.

With regard to trading in the markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed non-food products that cannot be sold in markets without cash desks. Regardless of the type of trading place, you will have to use CCP when selling clothes, leather goods, furniture, wooden products, carpets, rubber and plastic products and others (17 product groups in total).

By order of the Ministry of Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

An important innovation for online stores is that from July 1, 2018, cash registers will also have to be used in cases of online payment by card or through services such as Yandex Checkout. In this case, the buyer receives only an electronic check. Previously, there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own version, for example, sending receipts using a CMS or CRM system. Yandex.Checkout will transfer information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do it right now. Today it is the most adapted payment service to the new law. By leaving a request using the button below, you will receive 3 months of service at a premium rate with a minimum percentage (the connection itself is free):

When should I switch to a new CCP?

The timing of the transition to online cash desks depends on the taxation regime and the direction of activity. Recall that those who trade on the simplified tax system, OSNO and UAT have been using online cash registers since mid-2017. If you are engaged in trade or catering at UTII and PSN and at the same time have employees, you need a cash desk from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services on your own, then the deadline for switching to cash desks is July 1, 2019.

In the same period - from July 1, 2019 - everyone who provides services to the population under any taxation regime with the issuance of a printed form of strict reporting must switch to online cash desks. For clarity, we present the features of the use of CCP in the table.

Online checkout requirements

What is an online checkout? The simplest explanation is a cash register that operates online, i.e. connected to the internet. Information about the purchase is transmitted to the fiscal data operator, who sends a confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.

New cash registers must comply with the requirements given in Article 4 of Law No. 54-FZ.

have a case with a serial number;
there must be a real time clock inside the case;
have a device for printing fiscal documents (internal or external);
provide the ability to install a fiscal drive inside the case;
transfer data to a fiscal drive installed inside the case;
ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal drive;
provide printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
accept from the operator confirmation of data receipt or information about the absence of such confirmation.

In addition, separate requirements are established for the fiscal accumulator itself (Article 4.1 of Law No. 54-FZ), which must:

have a housing with a serial number and a manufacturer's seal and a non-volatile timer;
provide information security fiscal data and their encryption;
generate a fiscal sign with a length of no more than 10 digits for each fiscal document;
provide authentication of the operator of fiscal data and verification of the reliability of its confirmations;
form records in the memory of cash registers;
execute the information exchange protocols established by Article 4.3 of Law No. 54;
have a document key and a message key of at least 256 bits;
provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

Register of cash registers, which meet the requirements of online cash desks and are allowed for use, is published on the official website of the Federal Tax Service. Before deciding on your own which CCP (cash register) you can use, be sure to make sure that the selected model is in this registry.

Expenses for online cash desks

The new CCP, as well as the implementation of changes adopted by the law on cash registers, will require certain expenses from sellers. Moreover, here it is necessary to consider not only how much it costs online checkout, but also the costs of the services of a fiscal data operator (FDO).

OFD is an intermediary that receives data from the online cash register via the Internet, and then transfers them to the tax office. The operator can only be a specialized commercial organization that meets the technical and information requirements of the Federal Tax Service. For violation of the procedure for transferring data, their safety and security, OFD can be fined for a large amount (from 500 thousand to 1 million rubles).

Naturally, the operator's services will cost money. To attract customers, most operators offer low tariffs for the first year of service - from 3,000 rubles for one device, i.e. The cost of services depends on the number of cash desks. In the future, it is expected that the service will grow to 12,000 rubles per month.

Please note: the operator of fiscal data must be selected only from the official list posted on the website of the Federal Tax Service and having permission for such activities.

As for the cost of the device itself, if you already have it, it is possible that it will be possible to upgrade it, rather than buying a new one. You can find out how your cash equipment meets the mandatory requirements and the ability to install a fiscal drive instead of ECLZ, you can contact the manufacturer or operator.

In the table, we have given the approximate cost of the cost of online cash registers and the first year of their operation.

Thus, the replacement of cash registers occurs gradually. The final transition to online cash registers is expected to be completed in mid-2019.

To pay insurance premiums, taxes and cashless payments, we recommend opening a current account. In addition, many banks provide preferential terms of service. So, for users of our website, Alfa-Bank provides 3 months of completely free service and a free connection to an online bank.

The third wave of amendments to the law begins in 2019 54-FZ "On the use of cash registers". Who and when should set up an online cash register? How to register and where to service the CCP? What data should be indicated in the check and how to avoid fines?

The transition to work according to the new order is not just the purchase of new cash registers. In checks, now you need to punch the names of goods, so you need a cash register program. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

54-FZ. New procedure for applying CCP from 2018

The main amendment to the law 54-FZ "On the use of cash registers" in 2017 changes the scheme of work of trade organizations with the tax. Changes concern the majority of entrepreneurs. The new procedure for the use of cash registers suggests that sales data from each knocked out check must be transmitted to the tax office via the Internet. They are sent through the fiscal data operator (OFD). It is necessary to conclude an agreement with one of the OFD companies.
Entrepreneurs can now only use cash registers with a fiscal accumulator (FN). FN is needed to record and store information about the calculations that are carried out on the CCP. All cash registers allowed for use are included in the register of the Federal Tax Service. The tax authorities have already certified more than 100 new models of cash registers from different manufacturers. There is also a register of fiscal drives - there are already more than 15 of them. Read more: cash registers in 2019 >>
You can register an online cash desk at the tax office via the Internet, but only after signing an agreement with the OFD. But you can no longer apply to the CTO. The obligatory conclusion of an agreement with the maintenance center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a central service center or another service center or do everything on his own.
From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. It won't work without updates. More about the transition to FFD 1.05 and VAT 20% >>
Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions that it is not necessary to issue a paper check in 2019. At the request of the buyer, you need to send him a document by email or SMS in addition to the one printed on the CCP. An electronic check is equivalent to a paper one.
Since 2018, the CCP Law has required more data to be indicated in checks and strict reporting forms. For example, a list of broken goods (indicating prices, discounts), the factory number of the fiscal accumulator and the phone number or email of the buyer, if the document is transmitted in electronic form. New mandatory details of CCP and BSO checks in 2019 >>
Entrepreneurs on a patent and UTII were also affected by changes in 54-FZ: from 2018, they also begin to set up cash registers, although earlier they were generally exempted from using cash registers. Those who work in retail and catering were supposed to switch to the new order from July 1 this year. And for the rest, the use of CCP is mandatory from July 1, 2019. Read all about deferrals for online cash registers >>
The cost of purchasing cash register equipment can be deducted from the tax - up to 18,000 rubles for each device. But not everyone.
Since 2018, the CCP law has not affected everyone. Some organizations are exempt from the use of cash registers. Find out who can not bet online cashier >>
You can also deregister a CCP without visiting the tax office - through your personal account on the website of the Federal Tax Service. But the tax can do it forcibly.

The use of cash registers in 2018-2019 - how it looks in practice

When the cash register is registered, the seller starts working with it. The use of CCP in 2018-2019 as a whole does not differ from the usual work. The buyer pays for the goods and receives a check - now also electronic. The fiscal registrar sends information about the sale or return to the fiscal data operator. OFD processes the information, sends confirmation back to the cashier, and the data to the tax office. All information is transmitted in parallel with the issuance of a check, that is, the customer service time does not change.

New rules for the use of cash registers in 2018 helped the state to make trade transparent. But for entrepreneurs, re-equipment of the cashier's place is an additional cost. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online checkout for a store: how much it costs and how to save >>

At the same time, individual entrepreneurs on a patent and UTII can return up to 18,000 rubles for each cash register: since 2018, there has been such an amendment in the law on cash registers. To do this, you need to apply to the Federal Tax Service for a tax deduction. Moreover, you can get it not only for buying a cash register, but also for services for setting it up and connecting to the OFD. Tax deduction for the purchase of CCP: mandatory requirements >>

What threatens the improper use of cash registers in 2019?

The tax authorities have already issued the first fines for violating the requirements of 54-FZ. For non-use of a new cash register, an entrepreneur can be fined 25-50% of the amount spent past the cash desk, but not less than 10,000 rubles. Organizations - by 75–100%, but not less than 30,000 rubles. For the use of a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount exceeds 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, there have been more fines for the incorrect use of cash registers. Amendments have been made to the Code of Administrative Violations - now they will also punish fictitious checks of cash registers. From companies they will be able to recover up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods on a check or untimely transfer of fiscal data: organizations in the amount of up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If the individual entrepreneur or company is caught in violation again, and the settlement amount is more than 1 million rubles, the fine will be from 800,000 to 1 million rubles.

In addition, the tax authorities will have the right to block the work of cash desks that were used in violation. This will be possible in the presence of two witnesses or with the use of video recording.

What to do?

For some beneficiaries, the transition to the new operating procedure will end on July 1, 2019, but for most entrepreneurs it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - desired cash desk may not be available, you will have to wait for delivery, registering the cash desk will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with turnkey solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to OFD and a convenient cash register program. You don't have to wait for delivery - all the equipment is in stock. We will help you set everything up and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users who were in the first wave of online cash registers implementation.

Experts predict a shortage of fiscal accumulators in the market, which will lead to overpricing. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.

So start the transition right now - don't delay to a deadline. And MySklad will help save time, nerves and money. The cost of our "Economy" package is covered by a tax deduction. And our cash register program is compatible with new CCP models, does not require installation and expensive implementation, and is suitable for automating any number of retail outlets.

It's safe with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, a module transmitting data to the Federal Tax Service was installed on the first several thousand cash registers. The project was recognized as successful - and implemented throughout Russia.

Application of CCP under the simplified tax system in 2018-2019

For individual entrepreneurs, the use of cash registers under the simplified tax system in 2018 was necessary, as well as for legal entities. The right to defer until July 1, 2019 was granted only to those companies and entrepreneurs on simplified taxation that provide services to the public. Instead of using cash registers, they can still issue strict reporting forms to clients.

Application of cash registers in the provision of services to the population in 2019

No, in 2019 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to clients.

Will IP on a patent receive a deferral for the application of CCP in 2019?

See also the recording of our seminar, where the head of the sales department of My Warehouse, Ivan Kirillin, spoke about the changes in 54-FZ, how to choose a cash register, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.

From July 1, organizations and entrepreneurs must use online cash registers. For the use of old-style cash desks, inspectors will demand a fine - 30,000 rubles. (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation). But some companies have the right to apply new online cash registers in a simplified manner. What else is new in the application of CCP in 2017, read the article.

Law on the application of CCP since 2017

New in the application of CCP in 2017 is as follows. The adopted amendments to Law 54-FZ are aimed at making data on cash payments available to the Federal Tax Service - the tax office will learn about all checks in real time. At the same time, interruptions in the Internet will not disrupt the work. The cash desk will save the data and, as soon as the Internet is restored, send it to the operator.

In order to have fewer failures in this process, an intermediary appears between the tax authorities and the company - the fiscal data operator (OFD).

All old cash registers had to be updated before July 1. The postponement of the transition to online cash registers is provided only for UTII and patent payers. And also - for the owners of vending machines and those organizations and entrepreneurs who provide services to the public. For these sellers, the obligation to work under the law on online cash registers will appear only from July 1, 2017.

Companies and entrepreneurs located in remote areas can refuse online cash registers. The population of such territories does not exceed 10,000 people. ( Order of the Ministry of Telecom and Mass Communications dated 05.12.2016 No. 616).

In such areas, new cash desks can be used offline. This means that there is no need to conclude an agreement with a fiscal data operator and transfer checks via the Internet (clause 7, article 2 Federal Law No. 54-FZ dated May 22, 2003).

What are the requirements for new CCP

Fundamentally new cash desk differs from the usual one in two ways. The first is the Internet. For the old it is not needed, for the new it is required. And the second feature is how revenue information is stored. In a regular cash desk, issued checks are recorded on a secure electronic control tape (hereinafter referred to as ECLZ). It gets inspected once a year when it needs to be changed. There is no EKLZ in the online checkout, instead of it there is a fiscal accumulator. It saves and transmits data to the inspection every day.

The list of online cash desks that are allowed to be used is on the website of the Federal Tax Service of Russia in the section "New procedure for the use of cash registers".

It is not necessary to buy new cash registers due to the transition to online technology. Equipment manufacturers claim that a one-time upgrade is sufficient, taking into account the features of a particular model. For example, you may need a special program.

The software part of the device will undergo changes in order for the cash register to perform new functions, namely:

work with the fiscal drive and interact with the OFD;
print checks with a new set of details (for example, the name of goods or services and work performed, the rate and amount of VAT, and others);
print a QR code that contains the check details.

It is important to note that the requirement to print on the check the quantity and name of goods (works, services) for individual entrepreneurs on the simplified tax system, UTII, PSN, ESHN will come into force on February 1, 2021 (clause 1, article 4.7 of Law N 54-FZ).

Checkouts must be connected to the Internet. At the same time, 54-FZ (the new procedure for applying CCP) does not specify how exactly you need to connect. Therefore, an organization or an entrepreneur independently chooses the most convenient way: via wi-fi, wired connection or mobile Internet.

You can register, re-register and deregister CCPs via the Internet - in personal account on the website of the OFD or the Federal Tax Service (clause 1, article 4.2 of Law No. 54-FZ). An inspection visit is not required.

So, cash desks will be able not only to print paper checks, but also to transfer information about each punched check over the Internet to the Federal Tax Service through a fiscal data operator. In addition to checks, the department will be sent:

reports on registration and changes in registration parameters;
reports on the opening and closing of shifts;
correction cash receipts;
reports on the current state of settlements;
reports on the closing of the fiscal accumulator.

What agreements are required when switching to online cash registers

Registration of CCP under the new procedure will be associated with two contracts.

Agreement with OFD

The agreement with the operator of fiscal data becomes mandatory, since it is the OFD that takes responsibility for the delivery of fiscal data received from the cash register to the Federal Tax Service. For each document received from the cash desk, the OFD must generate and transmit a confirmation response. Only after receiving such confirmation, the CCP owner can be sure that he has fulfilled his obligation to transfer data.

An exception is made for organizations located in areas where there is no stable Internet connection. They may not transmit data through the OFD (clause 7, article 2 of Law No. 54-FZ). Electronic documents will be accumulated in the fiscal drive and transferred to the Federal Tax Service only when the drive is replaced.

Agreement with TsTO

For CCP owners, the conclusion of an agreement with the Maintenance Center (TSC) becomes voluntary. The fact is that Law N 54-FZ (as amended on 07/03/2016) does not contain the concept of "Maintenance Center".

Previously, in the application for registration of cash registers, it was required to indicate the number of the central service center, which was assigned to a specific cash desk. The CTO was responsible for the operation of the CCP and its prompt repair.

Now the owner is responsible for the cash register. It is he who determines what actions he will perform with the cash register himself, and in what situations he will contact the service center. There is one extremely important nuance here.

If manipulation with the cash register, for example, the replacement of a fiscal drive, requires opening the cash register case, then you first need to study the conditions of the manufacturer's service policy. It may be provided there that opening the case is allowed only by a representative of the manufacturer or an authorized service organization (essentially, the TsTO). Otherwise, the warranty service of the CCP will be terminated.

Application of CCP with UTII and patent in 2017

UTII payers, as well as entrepreneurs who operate on a patent, until July 1, 2017, can issue another document instead of a cashier's check confirming the receipt of money. For example, a sales receipt or receipt. Such a document must contain the following mandatory details:

Title of the document;
serial number of the document, date of issue;
name of the organization (full name of the entrepreneur);
TIN of the organization (entrepreneur);
name and quantity of paid purchased goods (work performed, services rendered);
cash payment amount in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.

This follows from paragraph 2.1 of Art. 2 of the Law of May 22, 2003 No. 54-FZ, art. 7 Law of July 3, 2016 No. 290-FZ. Thus, the use of CCP for UTII in 2017 is not necessary.

Combination of UTII with OSNO or USN

When combining multiple modes, consider the following. The right not to apply CCP until July 1, 2017 for activities subject to UTII or PSN (patent) does not apply to transactions in other taxation systems. The use of CCP under the simplified tax system in 2017 or under the general taxation regime assumes the usual procedure.

How to switch to online checkout

Select a fiscal data operator.
Consider the cost of modernizing the cash registers. The exact amount of expenses for the modernization of the cash desk will be prompted to you directly by the manufacturer or the CTO specialist. The fiscal drive will cost about 6,000 rubles, the same amount will be required to purchase an upgrade kit. Services service centers and ISPs are paid extra.
Remove the cash register from the register and upgrade it. To deregister the cash register, you will have to visit the inspection, but for the last time. In the future, it will be possible to carry out any registration actions with an online cash register through a personal account on the website of the OFD or the Federal Tax Service.
Register online checkout. You can register a CCP with any tax authority. To do this, as before, pay a personal visit to the tax office. Or register remotely, through your personal account in the OFD service or on the website of the Federal Tax Service.
Start data transfer to the Federal Tax Service. To do this, you have the right to choose any convenient way to connect to the Internet (mobile Internet, wi-fi, cable). Track statistics on the transferred fiscal data in the user's personal account using the OFD service. This will help control the process of settlements with buyers.

What penalties threaten for violations of work with new cash registers

The amount of the fine for the fact that the online cash desk was not used in the calculations, from July 15, 2016, depends on the amount not transferred through the cash desk. Officials will pay from a quarter to a half of this amount, but not less than 10,000 rubles. Legal entities- from 3/4 to one size of the calculation amount without the use of cash registers, but not less than 30,000 rubles (part 2 Art. 14.5 Administrative Code of the Russian Federation).

For the repeated non-use of the CCP, the suspension of activities for a period of up to 90 days is now provided. Such a measure may be applied to organizations and individual entrepreneurs if the total amount of settlements carried out without a cash desk is, including in the aggregate, one million rubles or more. Officials of violators face disqualification for a period of one to two years (part 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

New types of fines came into effect on February 1, 2017 (Federal Law No. 290-FZ of July 3, 2016). In particular, sanctions will follow:

for the use of CCP, not responsible established requirements, that is, not online cash registers;
for failure to provide information at the request of the Federal Tax Service.

Officials of organizations or individual entrepreneurs who have committed such violations will receive a warning or pay a fine of 1,500 to 3,000 rubles. The organizations themselves, in addition to warnings, face fines ranging from 5,000 to 10,000 rubles.

If the electronic check was not sent to the client, the organization will also receive a warning or be fined 10,000 rubles. Officials, like individual entrepreneurs, in addition to a warning, can be fined 2,000 rubles (part 6, article 14.5 of the Code of Administrative Offenses of the Russian Federation).

From July 4, 2016, for small businesses that have committed an administrative offense for the first time, a fine can be replaced by a warning (part 1 Art. 4.1.1. Code of Administrative Offenses of the Russian Federation). This was recalled by the Federal Tax Service of Russia in a letter dated August 15, 2016 No. ED-3-20/3721.

If, having identified a violation, you correct yourself and voluntarily report this to the tax authority, you can avoid sanctions (part 15 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

for non-use of CCP;
for the use of a cash desk that does not meet the established requirements;
for the use of a cash desk in violation of the procedure for its registration, the terms and conditions of re-registration and the procedure for its application

The government has been gradually introducing online cash registers since 2017. The new law has been passed and now entrepreneurs send copies of checks to the Federal Tax Service. Tax in real time sees the revenue of the business.

Online cash registers since 2017: new law (video)

What is an online checkout

This is a cash register that is connected to the Internet. Outwardly, it is identical to the equipment of the old model. Only the internal structure has changed. From the old CCP, the new one differs in several functions.

Prints a 2D QR code on the receipt. According to it, the buyer can check whether the seller has reported to the tax office.
Sends checks to the fiscal data operator via the Internet.
Sends checks to customers via SMS or e-mail. After being accepted new law 54-FZ, electronic checks are equated to paper ones.
Contains (FN), which encrypts and signs checks. This is an analogue of ECLZ.

Now the tax office knows about each piece of equipment produced. Using the serial number, you can check whether the device is in the registry and whether it can work on it. This is done on the tax website.

We select and set up an online cash register
under 54FZ on the day of treatment!

Leave a request and get a consultation
within 5 minutes.

How to modify the old KKM?

If the device is not very outdated, . The revision kit includes a network module, nameplates (stickers) and new documents. Upgrading CCP is cheaper than buying. POS-terminals and Viki fiscal registrars should be completed 7 thousand rubles. Atol's equipment, released since October 2016, can be modified for free - just update the firmware.

How much does an online checkout cost

The IRS stated that small businesses would need 25,000 rubles. This includes - the price of the online cash register, FN, operator and the Internet. The cost of the cash register can be included in the tax return. Special modes - 18,000 rubles per cash register.

Cash register Mercury 115F - 9.900 rubles. excluding fiscal storage

How to choose an online checkout

Which fiscal registrar to choose in 2018

How the online checkout works

When a customer pays for a purchase in a store, the cash register punches the receipt. The accumulator signs and encrypts the check, and then the CCP transfers it to the operator.

Check and BSO requirements

According to the new law on online cash registers, since 2017. It has become 17 mandatory positions more.

What does the new check look like?

You can download a comparison of the details of the old and new checks.

Now BSO is the same as a check. They have the same props and the same look. The adopted law on online cash registers states that strict reporting forms require a special device, but they can also be printed on a regular online cash register.

Individual entrepreneurs who use a patent or write the name of the product on checks from 2021.

Popular questions and clarifications about the use of online cash registers

What are the penalties for not using online CCP?

Fines for online cash registers have increased since 2017.

Penalties for the absence of a cash register or its incorrect use

Do I need to sign an agreement with the CTO?

It is optional under the new law. But equipment manufacturers do not give a guarantee if you do not have an agreement with the TsTO. In addition, the maintenance of cash registers has become more difficult, because the equipment is connected to the Internet. Therefore, we advise you to sign an agreement with the technical center.

What should I do if I have problems with the Internet in my city?

If the government has included your locality in the list of areas where there is no connection - use the CCP offline. You must, but do not connect it to the Internet and do not send checks to the operator. All data will be written to the drive.

Short-term Internet outages are not terrible. Checks are stored in the FN and will be sent when the connection is restored. Without the Internet, the equipment works for another 30 days.

How often to buy a fiscal drive?

OSN - every 13 months. Entrepreneurs on the simplified tax system, UTII and patent - once every 36 months.

How do online stores issue receipts?

After amendments were made to the law 54-FZ, electronic checks replace paper ones. For trading on the Internet, there are special automated cash desks that send checks to customers at the time of payment. Example - . More information in .